Gust v. United States Ex Rel. Internal Revenue Service (In Re Gust)

ORDER

BOWEN, Chief Judge.

The Appellant, Costas J. Gust, appeals the Bankruptcy Court’s Order, In re Gust, 229 B.R. 44 (Bankr.S.D.Ga.1998), overruling his objection to the Claim of the United States of America acting by and through the Internal Revenue Service (IRS). Jurisdiction to hear this appeal exists pursuant to 28 U.S.C. § 158(a)(1). Upon review of the proceedings in the court below, the briefs submitted by the parties, and relevant statutory and case law, the Order of the Bankruptcy Court is hereby AFFIRMED.

I. BACKGROUND

The facts in this case are not in dispute. During the 1980s, Costas…